Insights

Firms within firms

Can one partnership be a member of another partnership? HMRC guidance (at PM120100) says...

Accounting Excellence Awards 2023: we won Tax Team of the Year!

We’re thrilled to be the winners of Tax Team of the Year at the...

Lost deposits: Going… going… gone!

We’re pleased to republish this article from Mark McLaughlin: experienced tax author, editor and...

Our first impact report

It’s not enough for BKL just to be a successful business and employer. We’ve...

Our new and improved family friendly policies

This week is National Inclusion Week. Organised by Inclusive Employers, the theme for 2023...

Hotel La Tour: input tax recovery on an exempt supply

Our review of the 2023 Upper Tribunal decision in Hotel La Tour v HMRC.

Return of the associated company: corporation tax rules

You may not have heard of Toby Guzzle, but he was the first recorded...

Statutory Residence Test: Exceptional and Prevent mean what they say

In our recent posting on tax residence, we commended the bright-line test of the...

Currell: another EBT failure

Currell [2023] UKFTT 613 (TC) is another example of the long shadow cast by...

Demystifying pensions for academies

Two significant costs to academy trusts are the payments made to the respective pension...

Alisha O’Donovan: Citywealth Powerwomen Awards winner!

Congratulations to BKL assurance manager Alisha O’Donovan on being a winner at the Citywealth...

Sugar with a pinch of salt

The Sunday Times had an interesting piece about Lord Sugar’s alleged failed attempt at...